Where exactly does the law says that these Business Companies don't pay tax?

In case with BVI Business Companies, the Article 242 of the BVI Business Companies Act 2004 ("Exemptions from Tax") states that (a) a company, (b) all dividends, interest, rents, royalties, compensations and other amounts paid by a company, and (c) capital gains realised with respect to any shares, debt obligations or other securities of a company, are exempt from all provisions of the Income Tax Ordinance.

Further on in the same Article, it also says that no estate, inheritance, succession or gift tax is payable with respect to any shares, debt obligations or other securities of a company, and that a Company is exempt from the payment of stamp duty on all instruments of transfer, except for transfers of real estate located in the BVI.